Jizya ni haki ambayo Allah (SWT) aliwawezesha Waislamu kuichukua kutoka kwa makafiri kama ishara ya kujisalimisha kwao kwa utawala wa Kiislamu. Ni mfuko wa jumla unaoweza kutumika kwa ustawi wa raia wote kwa pamoja. Inakuwa ya lazima kila mwaka na haiwezi kukusanywa kabla ya wakati wake. Jizya imethibitishwa kupitia maandiko ya Qur'an. Allah (SWT) anasema:

The Jizya is a right that Allah (swt) enabled the Muslims to take from the Kuffar as a submission from their part to the rule of Islam. It is a general fund that can be spent on the welfare of the subjects as a whole. It becomes due every year and cannot be collected beforehand. The Jizya is established through the text of the Qur’an. Allah (swt) says:

"Mpaka walipe Jizya kwa hiari na unyenyekevu (kutoka mikononi mwao) na wajione kuwa wamedhalilishwa." [At-Tauba: 29]

“Until they pay the Jizya with willing submission (from their hands) and feel themselves subdued” [At-Tauba: 29]

Abu ‘Ubayd ameripoti katika Al-Amwal (yaani Mali) kwa mapokezi ya Al-Hassan ibn Mohammed aliyesema: "Mtume wa Allah ﷺ alimwandikia Wamajusi wa Hajar akiwaita kwenye Uislamu: 'Atakayeukubali Uislamu, atakubaliwa kutoka kwake, na asiyeukubali, Jizya itawekwa juu yake, mradi nyama iliyochinjwa na yeye isiliwe, wala wanawake wake wasiolewe.'" Jizya inachukuliwa kutoka kwa makafiri muda wote wanapoendelea kuwa katika ukafiri; wakiukubali Uislamu, itaondolewa kwao. Jizya huwekwa juu ya kichwa na si juu ya mali; hivyo hukusanywa kutoka kwa kila mtu mmoja mmoja miongoni mwa makafiri, na si kwa kuzingatia mali. Neno Jizya limetokana na "Al-jazaa" (yaani malipo ya kisasi). Hivyo inachukuliwa kama malipo ya kisasi kwa kuwa makafiri, na hii inamaanisha kwamba haiwezi kuondolewa isipokuwa wameukubali Uislamu. Pia Jizya haiwezi kuondolewa kwa makafiri wanaoshiriki vita, kwa kuwa haitozwi kama malipo ya kisasi kwa ajili ya kuwalinda. Inatozwa tu kutoka kwa mtu anayeweza kuilipa, kwa sababu Allah (swt) anasema:

Abu ‘Ubayd has reported in Al-Amwal (i.e. The Funds) on the authority of Al-Hassan ibn Mohammed who said: “The Messenger of Allah (pbuh) wrote to the Magi of Hajar calling them to Islam: ‘He who embraces Islam, it will be accepted from him, and He who does not, the Jizya will be imposed upon him, provided no slaughtered meat of his is to be eaten and no women of his is to be wed.’” The Jizya is taken from the Kuffar as long as they remain in Kufr; if they embrace Islam it will be waived from them. The Jizya is imposed on the head and not on the wealth; thus it is collected from every individual from the Kuffar, and not on the basis of the wealth. The word Jizya is derived from “Al-jazaa” (i.e. retribution). Hence it is taken as a retribution for being Kuffar and this means that it cannot be waived unless they embraced Islam. Also the Jizya cannot be waived from the Kuffar who take part in fighting, as it is not levied as a retribution for protecting them. It is only levied from the individual who is capable of paying it, because Allah (swt) says:

"Kwa unyenyekevu wa hiari (kutoka mikononi mwao)" [At-Tauba: 29]

“With willing submission (from their hands)” [At-Tauba: 29]

maana yake ni kwa uwezo; hivyo haitozwi kwa asiyejiweza. Jizya inawekwa kwa wanaume tu; hivyo haitozwi kwa wanawake, wala haitozwi kwa watoto, wala kwa wenye akili pungufu. Hata mwanamke akija kuishi Dar al-Islam na kutoa ahadi ya kulipa Jizya badala ya haki yake ya makazi, anaruhusiwa kuingia Dar al-Islam na atapewa ruhusa ya kuishi humo, wala hatatozwa Jizya. Hakuna kiasi maalum kilichowekwa kwa Jizya; badala yake, kinaachwa kwa maoni ya Imam na Ijtihad yake mwenyewe, mradi kiasi kilichowekwa na Khalifah kisizidi uwezo wa mlipaji. Bukhari amepokea kutoka kwa Abu Najeeh kwamba alisema: “Nilimwambia Mujahid: ‘Vipi kuhusu watu wa Ash-Sham? Wao wanalazimika kulipa dinari nne, wakati watu wa Yemen wanalazimika kulipa dinari moja tu?’ Akasema: ‘Hii ilipangwa kulingana na ustawi.’” Ikiwa Jizya ikawa deni juu ya Kafir mwenye uwezo, kisha asiweze kuilipa, itabaki kuwa deni shingoni mwake, na atachukuliwa kama mdaiwa anayekabiliwa na ugumu, hivyo atapewa muda wa kuilipa.

meaning with capability; thus it is not levied on the invalid. The Jizya is only imposed upon men; thus it is not levied from women nor is it levied from children, nor is it levied from the insane. Even if a woman came to live in Dar al-Islam and offered to pay the Jizya in exchange for her right of abode, she is allowed in Dar al-Islam and would be given leave to reside and no Jizya will be levied from her. No fixed amount is estimated for the Jizya, rather it is left to the opinion of the Imam and his own Ijtihad, provided that the amount set by the Khalifah is no higher than the payer could bear. Bukhari extracted that Abu Najeeh reported: “I said to Mujahid: “What is with the people of Ash-Sham? They have to pay four dinars, while the people of Yemen have to pay only one dinar?” He said: “This was determined according to prosperity.” If the Jizya became due on a capable Kafir and He could not pay it, it will remain a debt on his neck and He would be treated like the indebted facing difficulty, thus He would be given time to pay it.